WVC 11 - 13 T- 6
§11-13T-6. Application of credit against health care provider
tax; schedules; estimated taxes.
(a) The credit allowed under this article shall be applied
against the tax payable under section sixteen, article twenty-seven
of this chapter, for the taxable year in which the combined annual
medical liability insurance premiums are paid. To assert credit
against the tax payable under section sixteen, article twenty-seven
of this chapter, the eligible taxpayer shall prepare and file with
the annual tax return filed under article twenty-seven of this
chapter, a schedule showing the combined annual medical liability
insurance premiums paid for the taxable year, the amount of credit
allowed under this article, the tax against which the credit is
being applied and other information that the tax commissioner may
require. This annual schedule shall set forth the information and
be in the form prescribed by the tax commissioner.

(b) An eligible taxpayer may consider the amount of credit
allowed under this article when determining the eligible taxpayer's
liability for periodic payments of estimated tax for the taxable
year for the tax payable under section sixteen, article
twenty-seven of this chapter, in accordance with the procedures and
requirements prescribed by the tax commissioner. The annual total
tax liability and total tax credit allowed under this article are
subject to adjustment and reconciliation pursuant to the filing of
the annual schedule required by this section.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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